The Russian finance - it is a separate, independent branch.This approach is associated with the presence of a particular subject and method of adjustment, special categories and sources.To include the subject of financial law relationships that are formed as a result of the relevant activities of the state.It included the formation, distribution and use of funds.
main sections of these industries is the right budget.In this discipline include special rules.With their help the budget law of the Russian Federation establishes the structure of the corresponding system in the state.Formed a list of expenses and income, the procedure for their distribution among the different types of budgets.Discipline defines the budgetary powers of the state as a whole and its constituent entities, units of administrative-territorial nature, provides the rules of the process, as well as establishes the procedure for the formation and use of budgetary funds for the financial support of social and economic development of the state and other public needs.
to the subjects within the industry as a whole include state, municipal and state formation, territories, regions, autonomous regions and areas, cities, villages, towns, and others.
Budget Law is designed to regulate the relations between these entities, as well as executive and representative authority arising out of the formation, distribution and use of funds of the administrative-territorial units of the state and the total value.
norms specified subjects are divided into procedural and substantive.
Budget Law Substantive establishes the structure of the corresponding system in the country, a list of expenses and income, their distribution and so on.Procedural provisions regulate the procedure for the consideration, preparation, approval and implementation of the scheme of revenues and expenditures of both the public and local, as well as the procedure for the formation and approval of reports on the implementation of the articles.
Public relations, which are governed by the above rules, get a special status.Budget Law gives them all the relevant attributes.At the same time, and these relations have certain characteristics.They are peculiar to the field of finance.The legislation provides a list of relevant legal relations.These include the following:
1. Emerging between subjects and extra-budgetary funds for the implementation of municipal and state debt, municipal regulation and public debt in the formation of revenues and expenses for the implementation of the articles of all levels of the system.
2. Emerging in the preparation and review of project revenues and expenditures at all levels, approval and implementation, as well as control over the implementation of the articles.
3. Emerging in determining the legal status of the parties participating in the process, the regulatory framework and the conditions of the order to prosecute for violations of the relevant articles of the law.
called inter-budgetary relations which arise between state bodies of the country, and the subjects of the administrative-territorial units.As a basis for the occurrence of interactions at the appropriate levels used certain principles.In particular, intergovernmental relations are built on the principle of consolidation and cost allocation, in accordance with certain articles of the budget system.This distinction is carried out on an ongoing basis, as well as distribution in accordance with the interim regulations governing income.